This is all wrong. It is a scam.
First, they are quoting Pub 502 from year 2003? Really?
Second, the quote they give from the IRS is for DEDUCTIONS, not credits, on Schedule A.
Third, the Health Coverage Tax Credit is for certain taxpayers who are eligible for a federally funded program designed to assist people certified as displaced workers by the U.S. Department of Labor and those receiving benefits through the Pension Benefit Guaranty Corp. over age 55. Most taxpayers do not qualify for this.
These people just copied the same junk from each other without bothering to check it out. Avoid at all costs!
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